Joseph F. and Caroline Enos - Page 11

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          respondent on November 3, 1978, and indicated that MMI and                  
          petitioners were still discussing the amount of the account                 
          receivable.                                                                 
               Respondent’s December 12, 1978, TDA entry states that MMI’s            
          counsel indicated that MMI could pay respondent $1,500 weekly on            
          the August 15, 1978, notice of levy.  Respondent’s December 12,             
          1978, TDA entry also states that MMI and petitioners agreed that            
          the amount MMI owed petitioners was $300,000.  Additionally,                
          respondent’s December 12, 1978, TDA entry states that petitioners           
          informed respondent that they were going to try to have MMI pay             
          $3,000 weekly to satisfy the August 15, 1978, notice of levy.               
               A letter dated September 26, 1991, from Mr. Enos’s attorney,           
          Mr. Shaughnessy, to Edward Rothman, Esq., who represented MMI,              
          states:  “Enclosed please find the documents discussed in our               
          last telephone conversation.”  Attached to the September 26,                
          1991, letter is MMI’s incomplete ledger of petitioners’ account             
          with MMI (MMI business ledger).  Entries on  MMI’s business                 
          ledger state:  “2 accounts for Joe Enos 1500 ea week” and “Joseph           
          Enos 2A P.O. Box 949 Taunton, Mass. 02780".  One page of MMI’s              
          business ledger indicates that MMI debited petitioners’ account             
          by $10,500, and all the debits were in the amount of $1,500.  One           
          of the $1,500 payments was entered as a credit on MMI’s business            
          ledger.  Four of the entries state “J. Enos & Sons (IRS)”.  Mr.             
          Enos also stated that “He put my name on his and vice versa”,               






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